This invention relates to a material handling apparatus which may be used to load and unload material in both the forward and backward directions. There are instances where relatively smaller amounts of material, such as soil, rock, debris, etc., may need to be transported from one location to another. This device allows an easy way for the material to be loaded, transported, and then unloaded, using a light construction device such as a tractor. The apparatus may also be part of a motorized vehicle whose main purpose is to load, trabsport, and unload material. Given the fact that there are a large number of light construction equipment and farm equipment available in the marketplace, it has come as a surprise that no one has developed an easy and effective piece of equipment which allows relatively samller amounts of material to be easily loaded and unloaded in both the forward and backward directions.